§ Mr. Peter BottomleyTo ask the Chancellor of the Exchequer (1) if he will estimate the administrative savings and the tax expenditure if trade union subscriptions were paid net of tax with block credit of tax directly to trade unions;
(2) if he will estimate how many trades union members (a) obtain and (b) are eligible for tax relief on their subscriptions.
§ Mr. DorrellIt is estimated that 63,000 people are receiving relief through their PAYE code numbers for that part of a subscription to a trade union which is attributable to the provision of superannuation, life insurance or funeral benefits. The information required to estimate the number of union members eligible for the relief and the potential tax cost of moving to a relief by deduction system is not available. The cost of setting up and operating a scheme of relief by deduction cannot be estimated with sufficient certainty to establish whether net administrative savings would result.